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A taxpayer inquired whether a payment of €6,211.20 for overdue Social Security contributions (dating back to 1984) should be included in their 2017 Personal Income Tax (IRPF) return. The Directorate General for Taxes (DGT) ruled that such an expense must be attributed to the period in which the administrative resolution determines it becomes due.
Question raised: Impact of the aforementioned income on the 2017 Personal Income Tax (IRPF) settlement.
Social Security contribution expenses are considered deductible employment income pursuant to Article 19.2.a) of Law 35/2006. Their temporal allocation is governed by Article 14.1.a) of the same law, which establishes that expenses are allocated to the tax period in which they become due. In this case, the due date is determined by the administrative resolution of the INSS, which in this instance occurred in 2017.
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